Accounting Standard for Enterpri No. 37- Prentation of Financial Instruments
企业会计准则第37号——金融工具列报
Chapter1 General
第一章 总则
Article 1 The Standards are made in accordance with the Basic Standards of Accounting Standards for Enterpris to standardize the prentation of financial instruments.
第一条 为了规范金融工具的列报，根据《企业会计准则——基本准则》，制定本准则。
Prentation of financial instruments includes the report and disclosure of financial instruments
金融工具列报，包括金融工具列示和金融工具披露。
Article 2 Before the prentation of financial instruments, the financial instruments should be classified according to their features and the properties of related information.
第二条 企业在进行金融工具列报时，应当根据金融工具的特点及相关信息的性质对金融工具进行归类。
Article 3 The following items should comply with other related accounting standards
第三条 下列各项适用其他相关会计准则：
1. Long-term investment on stocks is standardized by Accounting Standards for Enterpris No.2-Long-term Investment on Stocks
（一）由《企业会计准则第2号——长期股权投资》规范的长期股权投资，适用《企业会计准则第2号——长期股权投资》。
2. Share bad payment is standardized by Accounting Standards for Enterpris No.11-Share Bad Payments
（二）由《企业会计准则第11号——股份支付》规范的股份支付，适用《企业会计准则第11号——股份支付》。
3. Debt-restructuring is standardized by Accounting Standards for Enterpri No.12-Debt-Restructuring
（三）债务重组，适用《企业会计准则第12号——债务重组》。
4. The contingent consideration contract in the enterpri merger is standardized by Accounting Standards for Enterpris No.20-Enterpri Merger10分钟学会下围棋
（四）企业合并中合并方的或有对价合同，适用《企业会计准则第20号——企业合并》。
八卦阴阳
5. The rights and liabilities in lea are standardized by Accounting Standards for Enterpris No.21-Lea
一起来玩游戏吧（五）租赁的权利和义务，适用《企业会计准则第21号——租赁》。
6. The rights and liabilities of the original insurance contract are standardized by Accounting Standards for Enterpris No.25-Original Insurance Contract付出作文
（六）原保险合同的权利和义务，适用《企业会计准则第25我也爱你韩语号——原保险合同》。
带名的成语
7. The rights and liabilities of the reinsurance contract are standardized by Accounting Standards for Enterpris No.26-Reinsurance Contract
（七）再保险合同的权利和义务，适用《企业会计准则第26白雪却嫌号——再保险合同》。
Article 4 The Standards are not applicable to non-financial project contracts which are signed according to the requirements of ordered purchas, sales or usage and are implemented in the duration. But the Standards are applicable to tho non-financial project contracts in which netting is conducted in the form of cash or other financial instruments, or ttlement through the exchange of financial instruments
第四条 本准则不涉及按预定的购买、销售或使用要求所签订，并到期履约买入或卖出非金融项目的合同。但是，能够以现金或其他金融工具净额结算，或通过交换金融工具结算的买入或卖出非金融项目的合同，适用本准则。
Chapter II Report of financial instruments
第二章 金融工具列示
Article 5 Upon issuance of financial instruments, the enterpri should verify the financial instrument or its components to be financial asts, financial liability or equity instrument on the initial verification according to the nature of the financial instrument and the definition of financial asts and liability and equity instruments.
第五条 企业发行金融工具，应当按照该金融工具的实质，以及金融资产、金融负债和权益工具的定义，在初始确认时将该金融工具或其组成部分确认为金融资产、金融负债或权益工具。
制冰机维修
Article 6 The financial instruments issued by the enterpri which will be accounted by the lf equity instruments in the future should be verified as equity instruments on the initial verification as long as they comply with any of the following conditions:
第六条 企业发行的、将来以自身权益工具进行结算的金融工具满足下列条件之一的，应当在初始确认时确认为权益工具：
1. The instrument does not include contract liability of delivery of cash or other financial asts to other units.
（一）该金融工具没有包括交付现金或其他金融资产给其他单位的合同义务。
2. The instrument does not, under any potential unfavorable conditions, include contract liability of exchange financial asts or liabilities with other units.
（二）该金融工具没有包括在潜在不利条件下与其他单位交换金融资产或金融负债的合同义务。
Article 7 Financial instruments issued by enterpri which should or could be accounted by the lf equity instruments should be verified as equity instruments on the initial verification as long as they comply with any of the following conditions:
第七条 企业发行的、将来须用或可用自身权益工具进行结算的金融工具满足下列条件之一的，应当在初始确认时确认为权益工具：
1. The instrument is a non-derivative instrument, and the enterpri has no liability to deliver unfixed quantity of lf equity instrument for the ttlement..
（一）该金融工具是非衍生工具，且企业没有义务交付非固定数量的自身权益工具进行结算。
2. The instrument is a derivative instrument, and the enterpri has to deliver fixed quantity of lf equity instruments for the exchange of fixed amount of cash or other financial asts in the ttlement. Among them, the equity instruments do no include tho contracts which are accounted through the collection or delivery of the lf equity instruments of the enterpri.
（二）该金融工具是衍生工具，且企业只有通过交付固定数量的自身权益工具换取固定数额的现金或其他金融资产进行结算。其中，所指权益工具不包括需要通过收取或交付企业自身权益工具进行结算的合同。
Article 8 Tho financial instruments of which the form of ttlement is decided by the uncertain issues in the future (such as the change of the stock price index and consumption price index, etc. ) which cannot be controlled by the issuers or the holders should be verified as the financial liability on the initial verification. However, if they compl
y with any of the following conditions, they should be verified as equity instruments:
